S.D.DAVE - (1.)This common judgment shall govern the disposal of these two Cri. Revision Applications arising out of the orders pronounced by the learned Metropolian Magistrate, Court No. 2, Ahmedabad in Cri. Case No. 178 of 1986 below the application at Ex. 6 dated 16-1-1991 ordering the impleadment of the petitioners as the accused in the case and raise a brief but an interesting question as to whether all the Directors of the accused-Company would be liable for the offence punishable under Sec. 406 of the I.P.C. on the accusation that they had not deposited the amount under the Provident Fund Scheme.
(2.)The present petitioners happen to be the Directors of a Limited Company known as New Gujarat Synthetics Ltd. No. II. The Provident Fund Inspector had filed the complaint before the police on 30-1-1986 saying that the Directors of the above said Limited Company had failed to deposit the P.F. amount according to the rules and regulations and thereby they have committed the offence punishable under Sec. 406 of the I.P.C. On the basis of the above said complaint the offence was registered. Any how at the initial juncture the chargesheet was filed against only two persons, namely Deviprasad M. Tibrewala and Sagarmal R. Sharma. But later on the application at Ex. 6 was submitted by the State saying that the present petitioners who also happen to be the Directors of the above said Limited Company should be impleaded in the capacity of the accused persons. The above said application at Ex. 6 came to be allowed by the learned trial Magistrate by the orders dated 16-1-1991. The petitioners challenged the above said orders of the learned trial Magistrate by filing the present two Criminal Revision Applications.
(3.)Mr. A. D. Shah the learned Advocate appears on behalf of the petitioners, while the State have been represented by learned A.P.P. Mr. S. D. Patel.